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Figures · DE · per-diem

Verpflegungsmehraufwand (Inland)

Domestic business travel. 28 EUR for a full 24-hour day, 14 EUR for an arrival or departure day and for any absence over 8 hours. Unchanged since 2021.

Id
de-verpflegungsmehraufwand
Dated periods
1
Re-read by
2027-01-31

By year

2021 to 2025

Verpflegungsmehraufwand (Inland), year by year.

The figure in force in each calendar year of the open tier
YearAppliesFigure
Verpflegungsmehraufwand 2025to 2025-11-04, then the current tier28.00 EUR/day
Verpflegungsmehraufwand 2024the whole year28.00 EUR/day
Verpflegungsmehraufwand 2023the whole year28.00 EUR/day
Verpflegungsmehraufwand 2022the whole year28.00 EUR/day
Verpflegungsmehraufwand 2021the whole year28.00 EUR/day

Periods

1 dated
Every dated period this regime holds, newest first
FromToPublishedFigureTier
2021-01-01open–28.00 EUR/dayopen

What you must decide

2 conditions

Published beside the figure, and never applied for you.

  • An employee deducts 1 230 EUR a year without proving anything

    The Arbeitnehmer-Pauschbetrag is deducted automatically from employment income. Real Werbungskosten, this figure among them, only change the tax due once their total exceeds it, and then only if proven. Comparing the two needs the employee’s other professional costs, which are theirs. Nothing here restricts an employer’s reimbursement, which is exempt under a different provision.

    https://www.gesetze-im-internet.de/estg/__9a.html

  • Dreimonatsfrist, the allowance stops after three months at one site

    A continuous assignment to the same external site stops being payable after three months. Applying it needs the employee’s own history of where they have been, which is the customer’s state and not something a reference feed can hold.

    https://www.gesetze-im-internet.de/estg/__9.html

Sources

3 cited

Ask the API

2026-11-04
curl "https://api.lexrates.com/v1/regimes/de-verpflegungsmehraufwand"

How the API answers

Nearby

3 in Germany

Germany publishes more than one set of figures, and they are different mechanisms rather than variants of one.Auslandstagegelder (Verpflegung und Übernachtung)Entfernungspauschale (Pendlerpauschale)Kilometerpauschale (Dienstreise)

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